Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698930715767.pdf (New Zealand)
Income Tax Amendment Bill (Divided from the Organised Crime and Anti-corruption Legislation Bill) Government Bill As reported from the committee of the whole House This Bill was formerly part of the Organised Crime and Anti-corruption Legislation Bill as reported from the Law and Order Committee.
The committee of the whole House has further amended the Bill and divided it into the following Bills: • • • • • • • • • • • • • • • Crimes Amendment Bill comprising clauses 1 and 2, and Part 1 Anti-Money Laundering and Countering Financing of Terrorism Amendment Bill comprising subpart 1 of Part 2 Companies Amendment Bill comprising subpart 2 of Part 2 Criminal Investigations (Bodily Samples) Amendment Bill comprising sub- part 3 of Part 2 Criminal Proceeds (Recovery) Amendment Bill comprising subpart 4 of Part 2 Customs and Excise Amendment Bill (No 3) comprising subpart 5 of Part 2 Extradition Amendment Bill comprising subpart 5A of Part 2 Financial Service Providers (Registration and Dispute Resolution) Amendment Bill comprising subpart 5B of Part 2 Financial Transactions Reporting Amendment Bill comprising subpart 6 of Part 2 this Bill comprising subpart 7 of Part 2 Limited Partnerships Amendment Bill comprising subpart 7A of Part 2 Misuse of Drugs Amendment Bill comprising subpart 8 of Part 2 Mutual Assistance in Criminal Matters Amendment Bill comprising subpart 9 of Part 2 Policing Amendment Bill comprising subpart 10 of Part 2 Secret Commissions Amendment Bill comprising subpart 11 of Part 2.
219—3J Hon Amy Adams Income Tax Amendment Bill Government Bill Contents 1 2 50 51 52 Title Commencement · · · · · Principal Act Section DB 45 replaced (Bribes paid to public officials) DB 45 Bribes Section YA 1 amended (Definitions) · · · · · The Parliament of New Zealand enacts as follows: 1 2 Title This Act is the Income Tax Amendment Act 2015.

Commencement Page 1 1 1 1 2 2 This Act comes into force on the day after the date on which it receives the Royal assent.
5 · · · · · 50 Principal Act This Act amends the Income Tax Act 2007 (the principal Act).

51 Section DB 45 replaced (Bribes paid to public officials) 10 Replace section DB 45 with: 219—3J 1 cl 52 Income Tax Amendment Bill DB 45 Bribes When this section applies (1) This section applies when a person (person A) gives or offers, or agrees to give, a bribe in the circumstances specified in section 101, 102(2), 103(2), 104(2), 105(2), 105C, or 105D(1) of the Crimes Act 1961.
5 No deduction (2) Person A is denied a deduction for the amount of the bribe.

Exclusions (3) This section does not apply in the circumstances specified in section 105C(3) of the Crimes Act 1961.

10 Definition (4) In this section, bribe is defined in section 99 of the Crimes Act 1961.

Link with subpart DA (5) This section overrides the general permission.
Defined in this Act: bribe, deduction, general permission, New Zealand 15 Compare: 2004 No 35 s DB 36 Section YA 1 amended (Definitions) In section YA 1, repeal the definitions of benefit, foreign public official, pub- lic official, and routine government action.

In section YA 1, definition of bribe, delete “paid to public officials”.

20 In section YA 1, definition of foreign country, delete “paid to public officials”.
52 (1) (2) (3) · · · · · Legislative history 21 October 2015 Divided from Organised Crime and Anti-corruption Legislation Bill (Bill 219–2) as Bill 219–3J Wellington, New Zealand: Published under the authority of the House of Representatives—2015 2